AF301 Tutorial Questions

Topic

Chapter Questions Problems & Case Studies

1 The Nature of Theories 1G Theory In Action 1.2Financial Accounting in the News 3.5: RBA put heat on Lehman

2 The Construction of Theories 2G 2, 5, 6, 9 2.1 p 26-273 Applying Theory to

Accounting Regulation3G 3, 4, 12 Case Study 3.1

4 Conceptual Framework 4G 2, 8, 11 Case study 4.35 Measurement Theory 5G 4, 5,6, 8 Case Study 5.3.6 The Nature of Assets,

Liabilities and Owners’ Equity7G 7 Problem 7.2

Case Study 7.38G 6, 13

7 Accounting Measurement Systems

6G Problem 6.1, Problem 6.3For Problem 6.1, calculate gain/loss on monetary

items & non-monetary item

depreciation and backlog depreciation.

8 Positive Accounting Theory 11G 3, 6, 16, 20

9 Application of system-oriented Theories

8D 7, 12, 19

10 Social and Environmental Accounting

9D 14, 15, 22

11 Behavioural Accounting Theory

13D 2, 4, 9, 10

12 The Impact of Globalisation and Local Culture on Accounting Practice

4D 3, 12, 14, 16

Key: G=Godfrey, D=Deegan